Séamus Brennan (Dublin South, Fianna Fail)

I take the Deputy's point that certainty is preferable. However, it is sometimes difficult in the areas of arts and sports to tell the difference between capital and current expenditure. In the case of a once-off event such as the Ryder Cup, for example, the Department of Finance might go 40 rounds with my Department in its insistence that it is capital expenditure. However, it is effectively current expenditure in the sense that it is capital expenditure that will only be spent once. There is much argument about the definitions, particularly where there are many once-off events. I will take the Deputy's arguments into consideration.

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